tax due

The administrative action of levying tax and late fee is not a kind of administrative punishment or tax-paying debate,but may be regarded as a kind of action that the administrative demands illegally the performance of legal obligation.

追缴税款、加收滞纳金的行政行为不属于行政处罚或纳税争议,而可以被认为是行政机关违法要求履行义务的行为。

On the other hand, we can extend your loan limit up to one hundred and fifty percent of your tax bill.

此外，我们可为您提供数额达应缴税款150%的贷款。

2 Tax payment is limited to a maximum of the standard rate on the total assessable income before allowances.

应缴税款将不超过以标准税率计算扣除免税额前之总收入。

(2) To withhold the taxes due;

（二）扣缴所欠税款；

A withholding agent which fails to withhold or collect the amount of tax which should have been withheld or collected shall pay the amount of tax which should have been withheld or collected But has not been withheld or collected

扣缴义务人应扣未扣、应收未收税款的,由扣缴义务人缴纳应扣未扣、应收未收税款。

Taxpayers importing taxable consumer goods shall pay tax within seven days after the completion and issuance of the tax payment certificates by the customs office.

纳税人进口应税消费品，应当自海关填发税款缴纳证的次日起七日内缴纳税款。

Notice of Assessment and Demand for Tax

评税及缴纳税款通知书

Article37. Taxpayers shall pay duties to the designated banks within15 days starting from the day when the customs issues the letter of payment of duty.

第三十七条纳税义务人应当自海关填发税款缴款书之日起15日内向指定银行缴纳税款。

After determining that a taxpayer has paid an amount of tax in excess of the tax payable, the tax authorities shall immediately refund the excess amount to the taxpayer.

纳税人超过应纳税额缴纳的税款，税务机关发现后应当立即退还；

"Taxes withheld on each payment By a withholding agent shall, within five days, be turned over to the State Treasury and the income tax return submitted to the tax authorities."

扣缴义务人每次所扣的税款,应当于五日内缴入国库,并向税务机关报送扣缴所得税报告表。

The withholding agent shall, within five days, turn the amount of taxes withheld on each payment over to the State Treasury and submit a withholding income tax return to the local tax authorities.

扣缴义务人每次所扣的税款，应当于五日内缴入国库，并向当地税务机关报送扣缴所得税报告表。

When withholding agents make taxable payments to individuals, they shall withhold tax in accordance with the Tax Law, pay the tax over to the treasury in a timely manner, and keep special records for future inspection.

扣缴义务人在向个人支付应税款项时，应当依照税法规定代扣税款，按时缴库，并专项记载备查。

The Customs duty payer of import or export goods shall pay the amount levied within seven days following the date of issuance of the duty memorandum

进出口货物的纳税义务人,应当自海关填发税款缴纳证的次日起七日内缴纳税款;

balance of the tax payable

应缴税金的未缴余额

"If the investor withdraws its reinvestment before the expiration of a period of five years, it shall repay the refunded tax."

再投资不满五年撤出的,应当缴回已退的税款。

Corporate Tax Loan Applied For (maximum 200% of Total Tax Payable)

申请贷款金额 (最高可达应缴税总额的200%)

secretly importing prohibited goods or goods on which duty is due.

秘密地运输禁运品或应该缴纳税款的货物。

First, they levied a tax on my client which she did not owe.

首先,他们向我的客户征收 她不应缴纳的税款

tax underpaid or postponed

欠缴或滞纳税款利息